Income Tax Form No. 57 is prescribed under Rule 123 of the Income-tax Rules, 2026 and serves as an intimation to the Income Tax Department regarding the designation of a constituent entity for filing the Master File. The form is relevant where more than one constituent entity of an international group operating in India is required to furnish the Master File in Form No. 56.
In such situations, the international group may designate one constituent entity to file the Master File on behalf of all the constituent entities in India. This designation must be formally communicated to the department through Form No. 57. The designated entity is responsible for complying with the requirements relating to the Master File under section 171(1)(b) of the Income-tax Act, 2025.
The form contains two main sections. Part A requires details of the designated constituent entity, including name, address, PAN, email address and contact information. Part B requires information about the international group, including the name of the group, details of the parent entity and the accounting year for which the report is being submitted.
Form No. 57 must be furnished at least thirty days prior to the due date for filing Form No. 56. The form is submitted electronically through the income tax e-filing portal by logging into the portal, selecting the relevant income tax form, completing the required details, previewing the information and completing the e-verification process before submission.
Guidance Note on Income Tax Form No. 57: Intimation by a designated constituent entity, resident in India, of an international group, for section 171(4) of Income Tax Act, 2025
Purpose:
Relevant rule for Form No. 57 is Rule 123 of the Income-tax Rules, 2026. Form No. 57 is an intimation by a designated constituent entity of an international group under Rule 123(4). It is required to be furnished in those cases where more than one constituent entities of an international group are required to furnish Form No. 56.
Who Should File:
Where there are more than one constituent entities of an international group required to file the Form No. 56, it may be furnished by any one constituent entity, if the international group has designated such entity for this purpose; and the information has been conveyed to the Department in Form No. 57 in this behalf in accordance with Rule 123(4). The constituent entity designated by the international group to comply with the requirements of section 171(1)(b) of the Income-tax Act, 2025 may file Form No. 57.
Frequency & Due Dates:
The due date for filing Form No. 57 is at least 30 days before the due date for filing Form No. 56 (Master File).
Structure of Form No. 57:
The structure and required information in Form No. 57 include:
- Part A: Particulars of the Designated Constituent Entity – Name, address and Permanent Account Number (PAN), email id, contact number of the designated constituent entity
- Part B: Other information – Name of the international group of which the assessee is a constituent entity, details of the parent entity of the international group, Accounting Year for which the report is being submitted
What are the documents required to file Form No. 57?
The following information/document in relation to the interanion group may be required for filing Form No. 57:
- Details of the designated constituent entity
- Name of the international group and details of the parent entity of the international group
What is the process flow of filing Form No. 57?
Form No. 57 is an e-Form, and following are the steps to file it online:
- Login to the e-filing portal
- On the dashboard, click ‘e-File’ > ‘Income Tax forms’ > ‘File Income Tax Forms’
- Scroll down to select Form No. 57
- Alternatively, enter Form No. 57 in the search box. Click on ‘File now’ button to proceed
- After checking the documents required for filing the form click on ‘Let’s Get Started’
- Fill all the necessary details and click on ‘Preview’
- After reviewing all the information, ‘Proceed’ to e-Verify’
- After verification Click on ‘Yes’ to submit the Form.
